SUNIL KUMAR ,LAKHISARAI vs. ITO,WARD 2(5), LAKHISARAI, LAKHISARAI

Brief facts of the case are that in this case, 2. the assessee has not filed return of income and had made time deposit amounting to Rs. 21,42,000/-, received salary of Rs. 25,24,897/- and received interest income of Rs. 69,271/- during F.Y. 2018-19. Notices u/s 148 was issued to the assessee and the assessee did not comply to the notice. Statutory notices u/s 142(1) were issued but the assessee had & 473/Pat/2025 Sunil Kumar not furnished any documentary evidence. The Assessing Officer completed the assessment u/s 147/144 of the Act assessing total income of Rs.47,36,168/-.

Aggrieved by the said order, the assessee preferred an appeal before the ld. CIT(A) wherein the appeal has been dismissed by passing an ex parte order as there was no compliance on behalf of the assessee.

Aggrieved and dissatisfied, the assessee has come in appeal before us. The ld. AR instead of arguing on merits of the case has only prayed that the appeal of the assessee may be restored to the file of the Assessing Officer for fresh consideration by affording opportunity to the assessee to submit relevant evidences to prove his case before the Assessing Officer.

The ld. DR did not raise any objection in remitting the appeal of the assessee to the file of the Assessing Officer.